SHOPIFY INC.

Annual Trend FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Cash flows from operating activities:
Adjustments to reconcile net income to net cash provided by operating activities:
Net Income (Loss) Attributable to Parent ($35.4m) ($40.0m) ($64.6m) ($124.8m) $319.5m $2.9b ($3.5b) $132.0m $2.0b $1.2b
Depreciation, Depletion and Amortization $14.0m $23.4m $27.1m $35.7m $70.1m $66.3m $93.0m $70.0m $36.0m $31.0m
Amortization of Debt Issuance Costs $510k $2.3m $2.3m
Amortization of Debt Issuance Costs and Discounts $8.8m $2.3m $2.3m
Amortization of Intangible Assets $3.6m $6.8m $10.1m $18.9m $31.9m $24.5m $54.0m $38.0m $14.0m $13.0m
Depreciation $10.4m $16.6m $16.9m $16.8m $38.2m $41.8m $36.0m $28.0m $22.0m $18.0m
Deferred Income Tax Expense (Benefit) $0 ($35.9m) ($44.8m) $191.0m ($187.0m) ($1.0m) $78.0m ($14.0m)
Share-based Payment Arrangement, Expense $23.1m $49.2m $95.7m $158.5m $246.9m $330.8m $549.0m $615.0m $430.0m $449.0m
Goodwill, Impairment Loss $0 $0 $0 $0 $0 $0 $0 $1.4b $0 $0
Operating Lease, Impairment Loss $14.8m $28.4m $80.7m
Gain (Loss) on Disposition of Property Plant Equipment $0 $0 $0 $0
Income (Loss) from Equity Method Investments $0 ($135.2m) ($2.9b) $0 ($58.0m) ($138.0m) ($40.0m)
Income Tax Expense (Benefit) $0 $0 $0 $29.0m ($79.1m) $225.9m ($163.0m) $53.0m $209.0m $278.0m
Noncash investing and financing activities:
Additional Financial Items
Accounts Receivable, Credit Loss Expense (Reversal) $2.6m $1.4m $15.9m $27.3m $43.8m $74.0m $80.0m $148.0m $230.0m
Proceeds from Stock Options Exercised $4.2m $14.8m $30.5m $48.3m $70.8m $108.6m $18.0m $60.0m $61.0m $232.0m
Purchases of property and equipment, accrued but unpaid $23.8m $20.0m $27.9m $56.8m $41.7m $50.8m $50.0m $39.0m $19.0m $26.0m
Foreign Currency Transaction Gain (Loss), before Tax $274k $1.3m ($2.1m) ($2.9m) $669k $286k ($2.0m) $1.0m ($8.0m) $26.0m
Foreign Currency Transaction Gain (Loss), Unrealized $969k $1.6m ($1.3m) ($3.2m) $1.7m ($4.6m) ($12.0m) $6.0m ($19.0m) $57.0m
Gain (Loss) on Termination of Lease $3.0m
General and Administrative Expense $43.1m $67.7m $107.4m $178.9m $245.3m $374.8m $708.0m $491.0m $410.0m $471.0m
Goodwill $15.5m $20.3m $38.0m $311.9m $311.9m $356.5m $1.8b $427.0m $452.0m $491.0m
Nonoperating Income (Expense) $1.8m $9.2m $27.4m $45.3m $150.2m $2.9b ($2.8b) $1.6b $1.2b $41.0m
Operating Expenses $246.7m $429.4m $688.2m $1.0b $1.5b $2.2b $3.6b $4.9b $3.4b $4.1b
Stock or Unit Option Plan Expense $22.9m $49.2m $95.7m $158.5m $246.9m $330.8m $549.0m $615.0m $430.0m $449.0m
Unrealized Gain (Loss) on Investments $0 $135.2m $2.9b ($2.9b) $1.4b $992.0m ($153.0m)
Net Cash Provided by (Used in) Operating Activities $14.0m $7.9m $9.3m $70.6m $425.0m $504.4m ($136.0m) $944.0m $1.6b $2.0b
Cash flows from investing activities:
Payments to Acquire Property, Plant, and Equipment $23.8m $20.0m $27.9m $56.8m $41.7m $50.8m $50.0m $39.0m $19.0m $26.0m
Payments to Acquire Businesses, Net of Cash Acquired $14.1m $15.7m $19.4m $265.5m $0 $59.6m $1.8b $31.0m $30.0m $56.0m
Payments for (Proceeds from) Other Investing Activities $0 $36.0m ($3.0m) ($58.0m)
Net Cash Provided by (Used in) Investing Activities ($269.7m) ($527.2m) ($810.6m) ($569.5m) ($1.9b) ($2.3b) ($719.0m) ($1.2b) ($1.6b) ($1.2b)
Cash flows from financing activities:
Net Cash Provided by (Used in) Financing Activities $228.6m $574.8m $1.1b $736.4m $3.6b $1.6b $18.0m $60.0m $61.0m ($811.0m)
Effect of Exchange Rate on Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents $1.0m $2.1m ($1.9m) $1.7m $3.2m ($7.0m) ($17.0m) $4.0m ($6.0m) $15.0m
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect $1.0m $2.1m ($1.9m) $239.2m $2.1b ($200.6m) ($854.0m) ($236.0m) $85.0m $47.0m
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents $649.9m $2.7b $2.5b $1.6b $1.4b $1.5b $1.5b
Supplemental disclosure of cash flow information:
Interest Paid, Excluding Capitalized Interest, Operating Activities $0 $1.3m $1.0m $1.0m $1.0m $1.0m
Income Taxes Paid, Net $69.5m ($10.5m) $27.0m $50.0m $116.0m $194.0m

Values abbreviated: b = billions, m = millions, k = thousands. Per share data in USD.